2013 Kentucky Revised Statutes CHAPTER 91A - FINANCE AND REVENUE OF CITIES 91A.570 Duties of the board for the management district -- Annual assessment -- Collection -- Appeal -- Lien.
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91A.570 Duties of the board for the management district -- Annual
assessment -- Collection -- Appeal -- Lien.
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Upon the effective date of the ordinance establishing the management district,
the board shall implement the economic improvement plan adopted by the
legislative body.
As soon as practicable after its appointment, and each year thereafter as
provided by ordinance, the board shall develop a plan for economic
improvements within the management district and shall prepare an annual
detailed budget for the costs of providing economic improvements and shall
submit the plan and budget to the legislative body for its approval.
Upon approval of the economic improvement plan and annual budget, the
board shall:
(a) Submit the budget to the Department for Local Government as provided
in KRS 65A.020;
(b) Publish pursuant to KRS Chapter 424 and mail by first-class mail to each
affected property owner a description of the plan, the fair basis of
assessment to be utilized, the estimated cost to the property owner, and
the ratio that the cost to each property owner bears to the total cost of the
economic improvements.
The ordinance establishing the management district shall provide a procedure
for the annual collection of the assessment for the economic improvements.
(a) The board may be directed to annually prepare and mail by first -class
mail to an owner of each parcel of real property the annual assessment,
and to establish due dates and penalties and interest, if any, for
delinquent payment; or
(b) The annual assessment may be collected in the same manner, at the
same times, and by the office authorized by law for the collection and
enforcement of general city taxes, in which case the collector of taxes
shall make regular remittances of the amounts collected to the board. The
penalties and interest for delinquent taxes may be applied to delinquent
assessments, or separate penalties and interest may be imposed;
however, no discount shall be provided for early payment.
(c) Notwithstanding the method of collection for the assessment that is
adopted, any affected property owner shall be afforded the right to contest
the amount of assessment or the inclusion of his property. The contest
shall be filed with the board within thirty (30) days of the receipt of the
assessment. The property owner shall have the right to appear before the
board and present evidence. A record shall be made of the proceedings
and the board shall render a written decision. The decision of the board
may be appealed to the Circuit Court of the county in which the city is
located.
The amount of any outstanding assessment on any property, and accrued
interest and other charges, shall constitute a lien on the property. The lien shall
take precedence over all other liens, whether created prior to or subsequent to
the assessment, except a lien for state and county taxes, general municipal
taxes, and prior improvement assessments, and shall not be defeated or
postponed by any private or judicial sale, by any mortgage, or by any error or
mistake in the description of the property or in the names of the owners. No
error in the proceedings of the city legislative body or the board shall exempt
any property from the lien for the economic improvement assessment, or from
payment thereof, or from the penalties or interest thereon, as herein provided.
Effective:March 21, 2013
History: Amended 2013 Ky. Acts ch. 40, sec. 42, effective March 21, 2013. -Created 1990 Ky. Acts ch. 226, sec. 5, effective July 13, 1990.
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